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Abdulgafar A. Nadiadwala Vs. Assistant Commissioner of Income Tax and ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 80HHC(4A), 80HHF, 80HHF(1), 80HHF(3) and 80HHF(5); Constitution of India (Forty-sixth Amendment) Act, 1982; Sales Tax Laws; Income Tax Rules - Rule 9A, 9A(7), 9B and 9B(6)

Reported in : (2004)188CTR(Bom)232; [2004]267ITR488(Bom)

Advocate for Appellant : K. Shivram, ;K. Gopal, ;P.K. Parida, ;S.N. Inamdar, ;P.Y. Vaidya, ;V.H. Patil, ;A.P. Sathe and ;Hiro Rai, Advs.

V.C. Daga, J.1. This appeal at the instance of the assessee gives rise to a highly debated but interesting intricate, legal question as to whether or not the appellant-assessee (hereinafter referred to as the 'assessee') was...

indrajit and Co. Vs. Girijan Co-operative Corpn. Ltd.

Court : Mumbai

Subject : Direct Taxation

Reported in : [2000]107TAXMAN179(Bom)

Advocate for Appellant : K. Shivram Keshar and V.H. Patil, for the Petitioner

ORDERSaraf, J.By this writ petition, the petitioner seeks to challenge the constitutional validity of section 44AC and section 206C of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The petitioner contends that these...

Ship Scrap Traders and ors. Vs. Cit and ors.

Court : Mumbai

Subject : Direct Taxation

Reported in : (2001)168CTR(Bom)489

Advocate for Appellant : A.K Jasani with S.S. Shetty, K Shivram with K Gopal i/b Rustomji & Ginwala & M. Subramaniam with V.S. Khadade, for the Assessees R.V. Desai with P.S. Jetly & J.P. Deodhar i/b H.D.

V.C. Daga, J.IntroductionThe issue in the present batch of cases is one of some potential general significance relating to interpretation of the words 'manufactures or produces any articles or thing' in relation to the deduction under...

Suresh K. Bhagat Vs. Asstt. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2004)90TTJ(Mumbai)16

Advocate for Appellant : K Shivram, for the Assessee Boota Singh, for the Revenue.

ORDERR.P. TOLAni J.M.:This set of nine appeals pertain to same assessee. Issues are inter-related. Hence, disposed of by this common order.2. Appeal No. 12/Bom/1995 for assessment year 1992-93 is taken first. Grounds raised are as under...

ito Vs. Rajpal Singh

Court : Mumbai

Subject : Direct Taxation

Reported in : (2004)91TTJ(Mumbai)993

Advocate for Appellant : Sanjay Rai, for the Revenue K. Shivram & P.K. Parida, for the Assessee.

ORDERJAIDEV, A.M.:These cross-appeals are directed against Commissioner (Appeals)'s order dated 1-10-1996.ITA No. 260/Mum/1997 : (Revenue's appeal) :2. The following ground of appeal has been raised'On the facts and in law, the learned Commissioner (Appeals)-XXX, Mumbai, has...

Amritraj S. Punamiya, Huf Vs. Ito, Ward 24(15)

Court : Allahabad

Subject : Direct Taxation

Reported in : [2005]3SOT547(NULL)

Advocate for Appellant : K. Shivram, for the Appellant , R.S. Srivastav, for the Respondent

ORDERD.C. Agarwal, A.M.1. In this appeal the assessee has raised the following grounds:'1. One the facts and in the circumstances of the case and in law the learned CIT(A) erred in confirming the addition of Rs....

Union Of India Vs. Rajeev Bansal

Court : Supreme Court of India

Subject : Education

Advocate for Appellant : RAJ BAHADUR YADAV __

2024 INSC754Reportable IN THE SUPREME COURT OF INDIA CIVIL APPELLATE/ORIGINAL JURISDICTION Civil Appeal No 8629 of 2024 Union of India & Ors. … Appellants Versus Rajeev Bansal …Respondent WITH C.A. No.8631/2024 C.A. No.9270/2024 C.A. No.8632/2024 C.A....

JatIn (Alias Rajesh) Khanna Vs. First Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1993)45ITD448(Mum.)

1. This is an appeal by the assessee against the order dated 22-3-1985 passed by the CIT (Appeals)-II, Bombay. Briefly, the facts in this case are that the assessment was completed by the Assessing Officer under...

Gulabrai V. Gandhi Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2003)84ITD370(Mum.)

1. These cross appeals - one by the assessee and the other by the Revenue arise out of the order dated 25-5-1992 of the Commissioner (Appeals)-VIII, Bombay whereby he sustained the penalty of Rs. 2,68,050 only...

Shri Nandlal M. Gandhi Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

1. Since there was a difference of opinion between the Ld. Members constituting "E" Bench of I.T.A.T., Mumbai in respect of the aforesaid appeal, I was nominated as Third Member by the Hon'ble President, I.T.A.T. Under...